@techreport{oai:ritsumei.repo.nii.ac.jp:00018164,
 author = {花村, 信也},
 issue = {3},
 month = {Sep},
 title = {複式簿記の代数表現　John C. Fellingham (2017) “Accounting : An Information Science ” 定理3.2の解釈},
 year = {2021}
}